Warith Scientific Journal

The research aims to identify the concept of the Internet of Things (IoT), the most important security challenges, and the steps for auditing the IoT, and to draw the attention of internal auditors to the proposed methods and procedures through which internal audit can audit, evaluate, and provide advice regarding the IoT s, and to identify the most important general controls for information technology used in IoT audits.
To achieve the research objectives, the researchers used the deductive approach in this research and analysis using journals, books, and websites that address the research topic, especially with regard to the areas of: The IoT, the security challenges of the IoT, and the role of internal audit in evaluation, auditing, and advice.
The research reached to a set of findings, the most important of which are:
1. Ignoring the organization’s management and internal audit of IoT security can lead to serious impacts on the organization’s success, resulting in data breaches, financial losses, and legal problems, as well as damage to the organization’s reputation.
2. It is the responsibility of internal audit professionals to closely monitor the IoT landscape to identify and prevent the risk areas to impacting the business.
3. An audit work program can be developed that includes the necessary procedures to evaluate and audit aspects related to Internet of Things risks.
Based on the research conclusions, recommendations were presented that are consistent with these conclusions, the most important of which are:
It is necessary for parties interested in the internal audit profession to hold seminars for auditors and hold specialized workshops to introduce the Internet of Things, and to draw the attention of internal auditors to the ways in which internal audit can provide evaluation and audit in relation to the Internet of Things, and consider this an essential part of the task of the successful internal auditor who adds value to the company. That gave him her trust.

One of the most important strategies that countries seek to achieve and develop in their field and benefit from its benefits that benefit sectors of society, including institutions, ministries and companies, is the digital transformation strategy, which is the process of developing and implementing systems in institutions using digital technology, as it aims to enhance efficiency, improve service and activate Innovation through the use of data and analytics. Digital development is considered a qualitative breakthrough and a change in the work approach in terms of work procedures and policies in a way that serves the beneficiary group with high quality and speed.
Digital transformation has an important impact on the accounting environment and the role it includes for control and internal auditing of business institutions, as it is considered the basic nerve for the continuity and progress of institutions, as it is considered Internal audit and control are among the most important departments that are relied upon to achieve the goals that institutions seek to achieve, as internal audit is a process carried out by institutions to investigate the effectiveness and efficiency of their management system and internal operations, as internal audit aims to provide an independent evaluation of the records and compliance with laws, instructions and regulations, and Although digital transformation helps institutions spread, expand, and move to the largest segment of individuals at the local, international, and regional levels to meet their requirements and accomplish work more simply and easily, there are many challenges that stand against the digital transformation process within government institutions, including the complexity of determining priorities for implementing digital transformation. In some fields such as accounting, control and internal auditing, as well as the lack of cadres and competencies qualified scientifically and practically to lead digital transformation programs within institutions.
The researchers reached a set of conclusions, the most important of which was that digital transformation contributes, in one way or another, and through its tools, to integrating various digital technologies into accounting processes, as the use of digital transformation technology leads to a continuous change in the method of collecting, processing, and disseminating financial and non-financial data. As for the most important recommendations, they included the necessity of using digital transformation technology in collecting, processing and disseminating financial and non-financial data, thus making economic units benefit from digital transformation technology in expansion and spread and targeting broader segments.

The study aimed to determine the correlation and influence between the independent variable (carbon emissions) in the dependent variable (auditor's wages) and to indicate the level of respondents' response to the variables.the study relied on the descriptive analytical approach in data analysis and the questionnaire form was used as a main tool for the study in data collection, it was distributed (45) form to accountants and auditors in industrial companies in has been retrieved 41 form and after examining the forms found that 3 forms are not valid for analysis and the number of forms valid for analysis became 38 forms. The study concluded its endeavor with a number of recommendations, the most important of which are: Deepening the auditor's awareness of the pollution caused by carbon emission because of its impact on his reputation in the event that the company in which he works does not disclose the volume of environmental pollution and this leads to a rise in the auditor's wages as he works in a company that has less transparency in reporting, and the researchers used the program (SPSS). V25) Statistician for data analysis and drawing conclusions.

The steady development of information through the World Information Network (Inter-net) and its spread and expansion has had a significant impact in establishing the infrastructure for a new type of business world that is unparalleled in international and local business. Completing commercial transactions and financial deals electronically has become a reality, as many businesses have transformed From using traditional channels to using more flexible, easier and smarter channels, it has become clear that the e-commerce system can be an ideal tool to improve the implementation of business transactions across many advanced communication networks. In order to achieve such a goal, it requires attention to many aspects, and the most important of these aspects is the accounting aspect because it is considered the most affected by developments taking place in information and communications technology. This led to huge developments and leaps in accounting, which is no longer limited to recording data, tabulating it, summarizing it, and presenting it in final accounts about the results of the activity. Rather, it has evolved into an information system that aims to provide diverse information to its users from internal and external parties in order to rationalize decisions, and then it has become a social technology that touches. All economic, administrative, social and technical variables in the world of business, finding the necessary accounting treatments for those variables and showing their accounting implications clearly. For the purpose of explaining the importance of this study and solving its problem. The research deals with the nature of accounting in general and electronic accounting in particular, as it presents its concept and characteristics. It also examines the subject of electronic commerce in terms of its nature, characteristics, and classifications. The research includes a study of a selected sample of Iraqi companies through the analysis of a questionnaire distributed to members of the selected sample of the companies studied, so that the research ends. Presenting a number of important conclusions and recommendations, including: The intangible nature of e-commerce, and the absence of documentation for its operations, contributed directly to creating a major problem facing the accounting profession: the mechanism for verifying and recognizing revenues generated from e-commerce operations .

The research aims to introduce the risks of using and applying artificial intelligence techniques to internal audit by presenting the theoretical framework of artificial intelligence, shedding light on internal audit in detail to demonstrate its important role in companies, and presenting the concepts, objectives and procedures mentioned by researchers, in addition to presenting and diagnosing difficulties, risks and threats. Which internal auditors face in the scope of their work in light of the application of artificial intelligence techniques in all fields and activities, and a statement of their impact on internal auditing, where the research problem was represented by asking the following question: “What are the risks of artificial intelligence techniques on internal auditing?” The research reached a set of results, the most important of which is :
1. Internal auditors must be aware of the potential risks and repercussions of applying artificial intelligence technologies and the procedures that can help reduce these risks and related repercussions.
2. One of the most important risks facing internal auditors in the case of applying machine learning and artificial intelligence is that they will be replaced by computers, but in reality they need to prepare for change, reshape their role, adapt to the automation of processes, and acquire new skills and knowledge that are compatible with modernity.
-3One of the risks that data security may be exposed to when applying artificial intelligence techniques when processing and storing large amounts of data is the possibility of violations occurring, as it is vulnerable to hacking and electronic attacks. Data security must be a top priority to ensure the confidentiality and integrity of the internal audit process. The research concluded with the most important recommendations, which were as follows:
-1Conducting an update and development of the artificial intelligence programs used by internal auditors to enable them to make appropriate decisions at the right time for the purpose of reducing the risks, repercussions and threats related to adopting the application of artificial intelligence technologies in companies.
2. The competent authorities in the internal audit profession hold specialized seminars, workshops and conferences to introduce artificial intelligence techniques and its various applications by holding courses to further introduce the function of internal audit and artificial intelligence in order to achieve integration between them.

Abstract: The main objective of the research is to identify the role of financial planning in achieving sustainable accounting goals, considering financial planning as an independent variable consisting of three dimensions: (accuracy of the forecasting process, reaching the best possible financial plan, Review and follow-up of the financial plan), and the objectives of sustainable accounting are a dependent variable. The research problem was crystallized around a main question: Does financial planning have a role in achieving the objectives of sustainable accounting? Its hypotheses were formulated on specific pillars centered around the existence of significant correlations and influence between financial planning and achieving the objectives of sustainable accounting. The research was adopted by a group of financial companies in Nineveh Governorate as a group to implement the research. A sample of (60) employees (managers and workers) was chosen as a sample for the research. The descriptive analytical approach was utilized in both its theoretical and practical aspects, and the survey method was adopted in collecting data by designing a special questionnaire form that suits the nature of the study and achieving its objectives. The ready-made software package was used. (spss.ver-23) in analyzing its data, One of its most important conclusions is that financial planning has a prominent role and an important impact in achieving the goals of sustainable accounting in the companies studied, and its most important proposals are that companies in various fields must increase their interest in sound and effective financial planning and employ and harness it to achieve the requirements and goals of sustainable accounting.

The aim of this study is to demonstrate the role of the six sigma technique in achieving the goals of strategic cost management. A questionnaire form was relied upon to collect data on the study sample, which was distributed to a sample of accountants and auditors working in industrial companies in the Kurdistan Region of Iraq. The research data was analyzed and its hypotheses were tested using the statistical analysis program (SPSS). The study reached a set of conclusions, the most important of which was that the six sigma technique can contribute to achieving superiority over competitors in the field of strategic cost management.

The research dealt with clarifying what blockchain technology is, its types, and what is the working mechanism of blockchain technology, while identifying the necessary requirements for developing and designing accounting information systems in light of the use of blockchain technology in economic units.
The research concluded that the use of blockchain technology in business processes contributes to enhancing trust, transparency, efficiency and security in accounting processes, and that designing accounting information systems in light of the use of blockchain technology requires: that accountants and those working on accounting information systems acquire skills and knowledge about how to use this technology, and that Economic units possess devices and equipment with good capabilities in addition to using cloud computing in the activities of the economic unit, and the integration of the ERP system with blockchain technology leads to improving operations and coordinating and sharing data and information according to a common database, and the presence of legal legislation using blockchain technology is considered a basis for its adoption in Financial operations of the economic unit.

The research aims to determine the extent of the impact of the quality control program on improving the professional performance of auditors because of its role in ensuring the independence of auditors and documenting the procedures followed in a manner that allows for objective evaluation, in addition to the fact that the control procedures were carried out with professional care and adherence to the standards issued by professional organizations related to the quality of performance of In order to achieve a quality that governs their professional performance when providing professional services to customers, and these services are acceptable in accordance with international and local auditing standards and rules of professional conduct.
The research started from the problem of: Is there an impact of the quality control program on the professional performance of auditors, and how do quality control programs contribute to achieving a professional quality of performance that is acceptable in accordance with international and local auditing standards An examination form number (25) was distributed to academics and auditors. Public sector workers.
We have reached results, the most important of which is that implementing a program to monitor the quality of professional performance by auditors will work to enhance the quality of performance and services provided, as well as contributing to reducing violations by profession practitioners in adhering to standards and rules of professional conduct. The researchers also recommended recommendations, the most important of which is the need for professional organizations to prepare a study on the effectiveness of a quality control program to ensure the commitment of all auditors and the application of the requirements of international standards for quality control as one of the pillars of regulating the auditing profession.

The study aims to identify the role of environmental sensing operations in enhancing the strategic ambidexterity of organizations. Its problem focuses on: Do environmental sensing operations have a role in enhancing strategic ambidexterity? Its hypotheses are that there are correlations and influences between environmental sensing operations and enhancing strategic ambidexterity. University of AL- hamdaniya in Nineveh Governorate was chosen. A group to implement the study and some academic leaders included a sample of it. The descriptive analytical approach was used to achieve its goals and procedures, and the questionnaire was used to collect data as it was more consistent with the nature of the study. Its data was analyzed using the statistical package (spss.ver-20). One of the most important conclusions I reached is that administrative leaders’ adoption of the variable environmental sensing processes works to enhance strategic prowess in organizations. One of the most important suggestions I proposed is that it is necessary for administrative leaders to adopt variable environmental sensing processes because it enhances strategic prowess in organizations, ensures their adaptation to continuous environmental changes, and superiority over competitors.

The research aims to study and analyze the system used in the traditional archiving of books and official documents to preserve data and information in the Department of Management Information Systems. To transition to electronic management, the current manual system was developed and a better way was found to save files and refer to them at any time without wasting time and making a great effort. It was designed A system using the MS-Access program to organize records, documents, and all information in a good manner that licensed employees can benefit from. This system includes performing all operations, including archiving, indexing, summarizing, searching, and retrieving data and information, with the ability to add, modify, delete, and inquire at any time about any information, as well as issuing the required reports.
The most important conclusions reached by the research: continuing to work with the traditional archiving system in the organization in the field of research despite the availability of technical equipment for electronic archiving and human staff specialized in the field of electronic technologies. The researchers suggest raising the level of employees’ awareness of the concept of electronic archiving and enhancing their skills and cognitive abilities in modern information technologies by participating in training courses that help them keep pace with and comprehend technical development.

Abstract: The current research aims to clarify the extent of the impact of some production and operations decisions represented by (the product design decision, the production capacity decision, the quality control decision, the internal arrangement decision, and the warehousing decision) as an independent variable in improving design quality as the dependent variable. The General Company for the Clothing Industry was chosen. The ready-made / Bartella sewing factory was a field for research, and a questionnaire form was relied upon as the main tool for collecting data and information for the research, and it was distributed to a sample consisting of (42) individuals included senior management and officials of divisions and units, and were tested using the statistical program (spss23). The research reached many conclusions, including the existence of a relationship of correlation and influence between the independent variable and the variable adopted in the research, and through it, it presented a set of proposals that enrich the subject of the research.

The aim of this research is to try to find out the role of electronic human resources management practices its dimensions include planning selection, compensation training and electronic evaluation performance in the organizational success with its dimension's efficiency, effectiveness and knowledge management of Al-hamdaniya university employees, which helps organizations to achieve their goals. To achieve the aim of the research, a descriptive analytical research approach was used, using a questionnaire tool for data collection and to get opinions regarding electronic human resources management practices and their role. In organizational success, the research included a sample of 80 employees, which was analyzed based on the statistical analysis program SPSS V26.The research reached many results, the most important of which is the existence of direct statistically significant relationship between electronic human resources management practices and organizational success.

Abstract: The research aims to know the impact of ethical leadership in terms of its dimensions represented by (personal characteristics, moral climate, teamwork, ethical administrative qualities, human relations), employee integration in terms of its dimensions represented by (vitality, dedication, immersion). The research community is represented by teachers at Al-Hamdaniya University. They numbered (217), where an electronic form was distributed and (102) questionnaires suitable for analysis were collected. The research used the descriptive analytical method, and the data was analyzed by using a set of hypotheses based on the program (SPSS V.26). A set of The most important conclusions are that ethical leaders who are concerned with moral qualities such as fairness, empathy, and respect create a culture of inclusiveness and cooperation, which further enhances employee morale and engagement at work. The research also came up with a number of proposals, the most important of which is that universities should give priority to developing ethical leadership among administrators and faculty members, and this can be achieved through training programs, workshops, and integrating ethical principles into leadership development courses.

As a result of the economic blockade and wars to which the Iraqi economy was exposed, its economic resources, both human and natural, were depleted, and also led to the comprehensive destruction of its infrastructure, as well as the creation of major financial and economic crises. The misuse and management of capital became an additional factor in its destruction by taking instantaneous decisions and neglecting planning in Taking the appropriate decision and the inability to properly mobilize available resources towards achieving economic growth and development, and was exposed to acts of looting, sabotage, and administrative and financial corruption from which it suffered, which made the process of rebuilding Iraq and rehabilitating its economy very costly and relying on a long-term strategy for the purpose of achieving this. This is in addition to targeting the restructuring of the national economy and expanding its production base in quantity and quality, relying on market mechanisms, liberating foreign trade from quantitative and qualitative restrictions, and giving the private sector the appropriate role in achieving this and enhancing its financial and technical capabilities. The research aims to identify the economic reform policies and programs followed in the Iraqi economy in order to achieve economic growth and development. The researcher reached a set of conclusions, including, but not limited to, that the economic reform policies and programs that were implemented in Iraq were unable to achieve stable and balanced growth rates that guarantee the achievement of... Continuous and balanced economic growth and development.

The general budget system in Iraq has not been updated since the line-item budget system was relied upon to determine public revenues and expenditures at the beginning of the twentieth century. Many studies and research have attempted at the end of the twentieth century and the beginning of the twenty-first century, and this study has attempted to It shows the benefits that will be achieved if the preparation of the general budget in Iraq moves to another method based on the experiences of other countries. Among these methods is preparing the general budget on the basis of the integrated programs and performance system. This study was based on the experiences of many countries, including the United States of America. Britain, Canada, Jordan, and Palestine. The study came up with a set of proposals, including working to improve understanding of priorities and goals, because transforming the general budget from the (traditional) item budget to the program and performance budget works to direct attention towards the state’s main priorities and its strategic goals, and this leads to enhancing focus and directing financial resources. Towards initiatives that better achieve work objectives, the study recommended a set of recommendations, including setting strategic objectives, as the Iraqi government must set clear strategic objectives for the programs it wishes to achieve, and these objectives must be in line with the needs and aspirations of citizens.